Description

This tax credit also known as Ontario Child Care Tax Credit provides financial assistance to parents raising a child.

Benefit Amount

Eligible families can receive up to:

• $6,000 per child under the age of seven (plus a top‑up of up to $1,200 for 2021)
• $3,750 per child between the ages of seven and 16 (plus a top‑up of up to $750 for 2021)
• $8,250 per child with a severe disability (plus a top‑up of up to $1,650 for 2021)

Eligibility Criteria

The Ontario Child Care Tax Credit supports families with incomes up to $150,000, particularly those with low and moderate incomes.

To claim the Ontario Child Care Tax Credit, you must:

• Be eligible to claim the Child Care Expense Deduction.
• Have a family income less than or equal to $150,000.
• Be an Ontario resident at the end of the tax year.

Application Process

To claim the Ontario Child Care Tax Credit, file your tax return and submit a completed Schedule ON479-A, Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit.

You must keep the receipts for childcare expenses incurred throughout the year.

If you have questions about the Ontario Child Care Tax Credit, please contact Canada Revenue Agency’s:

• Tax services offices and tax centres.
• Individual tax enquiries line at 1-800-959-8281.
• More information is also available on the Canada Revenue Agency website.